Opinion
6377-21
03-25-2022
David D. Armstead, III Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Emin Toro, Judge
This case is currently calendared for trial during the Court's May 9, 2022, Washington, D.C., trial session. On March 10, 2022, petitioner filed a Motion for Summary Judgment (Doc. 10). On March 18, 2022, the Court held a conference call with counsel for petitioner, counsel for respondent, and counsel for the petitioner in docket no. 2552-21, a related case. During the call, the parties indicated that the case was susceptible to settlement and that they anticipated being able to submit a decision document, subject to petitioner's counsel's review of certain additional materials. By Order served March 23, 2022, petitioner's Motion for Summary Judgment was held in abeyance and the parties were directed to file a joint report describing the status of the case or a stipulated decision document on or before March 23, 2022.
On March 25, 2022, the parties filed a Joint Motion to Correct Caption (Doc. 12) and a Proposed Stipulated Decision (Doc. 13).
Upon due consideration, it is hereby
ORDERED that petitioner's Motion for Summary Judgment is denied as moot. It is further
ORDERED that the parties' Joint Motion to Correct Caption is granted in that the caption of this case is changed to read "David D. Armistead, III, Petitioner v. Commissioner of Internal Revenue, Respondent."